Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. The following table presents information about estimated overhead and direct labor hours.

	Overhead		Direct Labor Hours (dlh)			Product
						A		B
Painting Dept.	$449,880		12,000	dlh		16	dlh	6	dlh
Finishing Dept.	108,270		9,000			2		17
Totals	$558,150		21,000	dlh		18	dlh	23	dlh

The overhead from both production departments allocated to each unit of Product B if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is

a.$37.49 per unit

b.$12.03 per unit

c.$623.90 per unit

d.$429.45 per unit